Revenue and Taxation Code section 43602

Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine in an amount not to exceed five hundred dollars ($500) for each offense.

Source: Section 43602, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=43602.­ (updated Jul. 12, 1982; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 43602's source at ca​.gov